The Rigveda never identifies the soma plant, and the tradition itself lost it. The Brahmanas already legislate for substitutes, naming plants to be used when soma cannot be had, which means the question was open inside the ritual literature long before any modern scholar asked it. What the hymns supply instead is a set of constraints. The plant grows in the mountains and is brought from far away. It consists of stalks or shoots, which are crushed for their juice. Root, leaf, flower, seed and fruit are never mentioned, in a body of poetry that is otherwise minutely attentive to plants.
Three candidates have serious advocates and none has carried the field. R. Gordon Wasson argued in 1968 for the fly agaric mushroom, a body with no root or leaf, and read certain passages as describing the drinking of urine, which would fit the Siberian practice built on the fact that the mushroom's active compound passes through the body largely unchanged. The objections are that the fly agaric grows with birch and pine rather than on the plains where the hymns were composed, and that its heavy, sleep shot action matches the texts poorly.
Ephedra has continuity on its side. The living Zoroastrian ceremony presses ephedra for haoma, the Avestan cognate of soma, and the plant grows in the right uplands. The objection is pharmacological: ephedra is a stimulant and is not visionary, which sits awkwardly beside the exaltation the hymns describe.
Flattery and Schwartz argued in 1989 for Syrian rue, whose seeds carry beta carbolines that are genuinely psychoactive. The objection is that across its whole range the plant is burned as a fumigant rather than pressed for juice.
The atlas records all three and picks none.